A. Crete Carrier Corporation reported sales revenue of $1,724,000, accounts receivable of $179,000 at the beginning of the year, and accounts receivable of $201,000 at the end of the year. Cash collections from customers during the year were: B. Accounts receivable written off during the year totaled $61,500 while the beginning and ending balance of Allowance for Doubtful Accounts were $51,300 and $55,700, respectively. The amount of uncollectible accounts expense for the period was